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Non-current liabilities - Coggle Diagram
Non-current liabilities
Describe the nature of bonds
5 types of Liabilities
Bonds
Secured
Unsecured(Debenture)
Term
Serial
Callable
Convertible
Commodity Backed
Deep-Discount
Income
Revenue
Registred
Bearer(Coupon)
L-T notes
Mortgage Payables
Pension Liabilities
Lease Liabilities
Issuance of Bonds
Bebenture vs paper certificate (usual terms)
Market rate vs Stated,nominal,coupon
Methods of issuance
Indicate the accounting for bond issuance
Explain the accounting for Long-term notes payable
Explain the accounting for the extinguishment of non-current liabilities
Indicate how to present & analyze non-current liabilities